# Income Tax (Trading and Other Income) Act 2005, Section 812: Full qualifying care relief: introduction

Extent: E+W+S+N.I.

Sections 813 and 814 (which give the full form of qualifying care relief) apply if—
(a) an individual qualifies for qualifying care relief for a tax year,
(b) the individual's total qualifying care receipts for the tax year do not exceed the individual's limit for the tax year, and
(c) sections 822 and 823 do not apply (accounting date for trade not 5 April).

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Source: https://www.legislation.gov.uk/ukpga/2005/5/section/812 (the official version)
Page: https://openlegislation.uk/income-tax-trading-and-other-income-act-2005/section-812
Contains public sector information licensed under the Open Government Licence v3.0. Source: legislation.gov.uk, The National Archives.